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The Asia Pacific Journal Of Management Studies
Published by Universitas La Tansa Mashiro
ISSN : 24076325     EISSN : 25027050     DOI : http://dx.doi.org/10.55171
Core Subject : Economy,
Economics, Econometrics & Finance
"The Asia Pacific of Management Studies or APJMS" is intended to serve the reader with relevant field of study, with the dissemination of research results, and covers all disciplines related to the study of every aspect of accounting and business (economics). The Asia Pacific of Management Studies is expected to give readers the latest research findings related to accounting and business studies.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 216 Documents
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PENGARUH KEJELASAN SASARAN ANGGARAN DAN PENGENDALIAN AKUNTANSI TERHADAP AKUNTABILITAS KINERJA DI SEKRETARIAT DAERAH (SETDA) KAB. LEBAK Amara Austin; Ela Widasari; Imas Fatimah
The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

The Regional Secretariat (SETDA) is an auxiliary element of the local government is a public organization. This study aims to test and analyze the effect of clarity of budget goals and accounting control on performance accountability in the Regional Secretariat of Lebak Regency. This research uses quantitative methods by collecting data using primary data. The population in this study was 91 respondents to setda employees. The sample in this study used a total sampling of only 63 respondents. This study used a likert scale. The analysis technique used in this study is multiple linear regression analysis. The result of this study is that clarity of budget goals on performance accountability has no effect. For the influence of accounting control on performance accountability has an effect. For clarity of budget goals and accounting control of performance accountability affects simultaneously in the Regional Regional Office of Lebak Regency..
PENGARUH PERTUMBUHAN EKONOMI, DANA BAGI HASIL,DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA PEMERINTAH DI PROVINSI BANTEN Haerul Anwar; Usep Siswadi; Firda Mufidah
The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

This study has a purpose, namely to determine the effect of Economic Growth, Profit Sharing Funds and the Remaining Budget Financing on Budget Allocation in 8 Regencies/Cities in Banten Province in 2016-2020. This research is motivated by the existence of fiscal imbalances between each region and the not yet optimal value of Economic Growth, Profit Sharing Funds and Excess Budget Financing in regions in the Regency / City in Banten Province so that it will affect the value of the Capital Expenditure Budget Allocation. The data used in this study is secondary data sourced from the Central Statistics Agency of Banten Province. The results of the t-count study show that the variable of economic growth and profit sharing has a significant effect. partial effect on capital expenditures, while the remaining over budget financing does not partially affect capital expenditures. The f test shows that all variables have a simultaneous effect. The results showed that economic growth had no effect on capital expenditures, profit-sharing funds had a positive and significant effect on capital expenditures, the remaining excess budget financing had a positive and significant effect on capital expenditures.
PENGARUH RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE) DAN CURRENT RATIO (CR) TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMEN PRIMER Pajriah; Hanifah; Mike Mega Rahayu
The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

This research aims to examine the effect of Return On Asset (ROA), Return On Equity (ROE) and Current Ratio (CR) on the stock prices in consumer non cyclicals company on the Indonesia Stock Exchange (IDX) for the period of 2017-2021. Used in this research is quantitative research. The data used is sourced from financial data on the Indonesia Stock Exchange trought the website www.idx.co.id. The population used in this study were consumer non cyclicals companies and has been selected based on predetermined criteria using a purposive sample the samples obtained were 35 companies. The data analysis method used the classical assumption test and multiple linier regression with partial test (t-test) and simultaneous test (F-test) the using SPSS V.26. The results of this study indicate that parttialy Return On Asset (ROA) has influence and significant effect on stock prices, Return On Equity (ROE) and Current Ratio (CR) has not effect significant on stock prices. Simultaneous calculation results Return On Asset (ROA), Return On Equity (ROE) and Current Ratio (CR) have an effect and significant on stock prices..
PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Irfan Saepullah; Paniran; Susana Dewi
The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

Going concern audit opinion is the level of viability of a company which means that the company is considered able to survive in its business activities in the long term and will not be liquidated in the short term. This study aims to examine the Effect of Liquidity (Quick Ratio), Company Size and Profitability (Return On Assets) on Going Concern Audit Opinions in Manufacturing Companies in the Consumer Goods Industry Sector for the 2017-2021 Period. This research method uses quantitative methods, the samples used in this study are all consumer goods industrial sector companies listed on the IDX The results of this study indicate that liquidity (Quick Ratio) has a significant effect on Going Concern Audit Opinion, company size has no effect on Going Concern Audit Opinion and Profitability (return on assets) has no significant effect on Going Concern Audit Opinion. The termination coefficient shows a value of 21.7% which means that the Going Concern Audit Opinion can be influenced by the variables of Liquidity (QR), Company Size (LN = Total Assets) and Profitability (ROA). And the remaining 78.3% is influenced by other variables.
PENGARUH PENDAPATAN ASLI DESA (PADES), DANA DESA (DD), DAN ALOKASI DANA DESA (ADD) TERHADAP BELANJA DESA PADA 10 KECAMATAN DI KABUPATEN LEBAK Nurpadilah; Usep Siswadi; Firmansyah
The Asia Pacific Journal Of Management Studies Vol 10 No 3 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

Village expenditures are expenditures from village accounts that are used to fund village implementation with the aim of meeting development needs as agreed in village deliberations and according to the Regency/City Government, Provincial Government, and Central Government. This study aims to examine and analyze the effect of Village Original Income (PADes), Village Funds (DD), Allocation of Village Funds (ADD) to Village Expenditures in 10 Districts in Lebak Regency for the 2021 Period. The method used in this study is the quantitative method. The sample of this research is 40 villages that have Village Original Income (PADes), Village Funds (DD), Village Fund Allocation (ADD) and Village Expenditures in 10 Districts in Lebak Regency for the 2021 Period. And using purposive sampling technique.. The result showed that there was no effect of Village Origional Income (PADes) on Village Expenditures partially, while the Village Fund (DD) and Village Fund Allocation (ADD) variabels partially affected Village Expenditures. The F test has a significant effect between Village Origional Income (PADes), Village Funds (DD), and Village Fund Allocation (ADD) on Village Expenditures simultaneously.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN (ROA) PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER Sifa Indra Oktaviyani; Ela Widasari; Imas Fatimah
The Asia Pacific Journal Of Management Studies Vol 10 No 3 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

Financial performance is an effort made by a company to measure the success of a company in generating profits, so that it can see the growth and potential for good development of the company by relying on existing resources. This study aims to determine the effect of Good Corporate Governance on the financial performance of primary consumer sector companies listed on the Indonesia Stock Exchange in 2017- 2021. The proxies used for Good Corporate Governance are institutional ownership, the board of directors and the audit committee. Measurement of financial performance using Return On Assets (ROA). The method used in this research is by using quantitative methods. The results of the study partially show that there is an effect of the board of directors on financial performance, while institutional ownership and audit committee variables have no effect on financial performance. As for the simultaneous test, there is a significant effect between institutional ownership, the board of directors and the audit committee on financial performance.
PENGARUH RETURN ON EQUITY (ROE), RETURN ON ASSET (ROA) DAN NET PROFIT MARGIN (NPM) TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER Al Adiah; Hanifah; Sri Intan Purnama
The Asia Pacific Journal Of Management Studies Vol 10 No 3 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

This study was conducted to determine the effect of Return on Equity, Return on Assets, and Net Profit Margin on Stock Returns in Primary Consumer Sector Companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The method used in this study is a quantitative method and uses secondary data types. The sample used is 29 primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The amount of data used is 145 data selected by using purposive sampling. The data analysis used is multiple linear regression analysis processed using SPSS Version 25. The results of the simultaneous F test are Return on Equity, Return on Assets, and Net Profit Margin on Stock Return. With partial t test Return on Assets (ROA) has an effect on Stock Return. And Net Profit Margin (NPM) has an effect on Stock Return. Meanwhile, Return on Equity (ROE) has no effect on Stock Return.
DETERMINING FACTORS FOR THE PERFORMANCE OF AUDITOR EMPLOYEES AT THE BRI JAKARTA OFFICE III Ana Ima Sofana; Yumhi
The Asia Pacific Journal Of Management Studies Vol 11 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

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Abstract

The purpose of this study is to determine whether work behavior, interpersonal communication, and job satisfaction all have an impact on performance. Using quantitative research, a saturation sample technique was used to survey 65 BRI Jakarta III auditor staff. With a questionnaire that employs correlation and regression data analysis techniques. The study's findings demonstrate that work behavior, interpersonal communication, and job happiness all have an impact on performance. Then, in partial testing, work behavior, interpersonal communication, and job happiness all have an impact on performance. According to research findings, businesses should consider work behavior characteristics, interpersonal communication, job satisfaction, and performance when planning and developing human resources for BRI Jakarta III auditor workers
ANALISIS HUBUNGAN DUTA WISATA DAN STRATEGI PROMOSI PADA DINAS KEBUDAYAAN DAN PARIWISATA KABUPATEN LEBAK DALAM MENINGKATKAN KUNJUNGAN WISATAWAN DI MASA PANDEMI Risma Mardianah; Eris Harismasakti; Euis Ajizah
The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

Tourism is a driving force for the economy that is proven to be able to contribute to the prosperity of the region and the country. The easiest way to observe the success of tourism is the increase in tourist arrivals from period to period. However, the Covid 19 pandemic that occurred resulted in a decrease in the number of tourist visits to Lebak Regency. due to government regulations related to preventing the spread of the Covid 19 virus pandemic. The purpose of this study was to determine the role of Tourism Ambassadors and Promotional Strategies at DISBUDPAR Lebak Regency before the pandemic and after or during the transition period of the Covid 19 pandemic. This study used qualitative research methods, with data analysis techniques according to Spradley. The results of this study are the differences in the role of tourism ambassadors and tourism promotion strategies before and after the pandemic or transition period. Where the role of tourism ambassadors is not only as a tourism promotion tool but also plays an active role in every activity outside tourism. Promotional strategies carried out before the pandemic were in the form of events and exhibitions as well as utilizing social media. After or during the pandemic transition, promotional strategies are carried out in a Hybrid manner by carrying out activities in the form of events, exhibitions and promotions with social media.
PENGARUH KERAGAMAN PRODUK DAN STORE ATMOSPHERE TERHADAP KEPUTUSAN PEMBELIAN PADA TOKO BAROKAH TANI KECAMATAN MAJA KABUPATEN LEBAK Ikbal Setiawan; Eris Harismasakti; Ade Jaya Sutisna
The Asia Pacific Journal Of Management Studies Vol 11 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

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Abstract

One of the problems faced by Barokah Tani Stores in Maja District is related to consumer decisions to buy their products. Many factors influence consumer decisions to buy products in a company, including product diversity and store atmosphere. Therefore, the purpose of this study was to determine: (1) the effect of product diversity on purchasing decisions at the Barokah Tani Shop, Maja District, Lebak Regency, (2) the effect of store atmosphere on purchasing decisions at the Barokah Tani Shop, Maja District, Lebak Regency, and ( 3) the effect of product diversity and store atmosphere on purchasing decisions at the Barokah Tani Shop, Maja District, Lebak Regency. This research was conducted using quantitative methods. The population of this study are all consumers who make purchases at the Barokah Tani Shop, Maja District. The research sample is part of a population of 79 consumers taken by accidental sampling technique. Data analysis using multiple regression analysis. The results of the research show that: (1) there is a positive and significant effect of product variety on purchasing decisions; (2) there is a positive and significant influence of store atmosphere on purchasing decisions; and (3) there is a significant influence of product variety and store atmosphere together on purchasing decisions.

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